1. This hearing has been done through hybrid mode.
2. This is an appeal challenging the impugned order dated 30th July,2024
by which the appeal of the Department has been dismissed by Customs,
Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi
(hereinafter, ‘CESTAT’).
3. On the last date of hearing, notice was issued to the Respondent and
they were directed to file the relevant documents which are relied upon in
support of the CA certificate, along with the reply to the appeal.